CA Yogesh (Manager-Taxation) (48 Points)
17 February 2012Hi,
Geological Survey Work is provided by Govt of India in 2002-03.
At that time they forgot to charge service tax on bill, now they are providing Supllementry invoice & charging Service tax on that Amount.
Plz. advise us wheather It is Taxable & Party is Competernt to charge Service Tax Now on Services provided in 2002-03.?
Wheather Cenvat can taken on S.Tax if we Paid?
ramesh
(Sr.Executive Accounts)
(92 Points)
Replied 17 February 2012
If this is with connection to Geological Survey of deposits of mineral, oil and gas then it is applicable w.e.f. 10.09.2004, therefore they can't charge service tax on the services provided prior to 10.09.2004.
Secondly, in such cases , supplimentary bills have to be raised by the service provider and if the deparment has issued a Show Cause Notice alleging short levy or non levy of service tax by reason of fraud etc. then cenvat credit is not allowed to the recipient otherwise it is allowed.
Hope the matter is clear.
Thanks
CA Yogesh
(Manager-Taxation)
(48 Points)
Replied 17 February 2012
Really Thanks for sharing Knowledge Mr. Ramesh
CA Yogesh
(Manager-Taxation)
(48 Points)
Replied 17 February 2012
can U pzl. tell under which Service cAtegory it is Taxable??
ramesh
(Sr.Executive Accounts)
(92 Points)
Replied 17 February 2012
Survey and Exploration of Minerals
CAclubindia
